2.1.906 Part 1 Section 18.17.7.56, COUNTIFS

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a.   The standard specifies a count-range argument.

Office does not accept a count-range argument.

b.   The standard specifies that selection-criteria-1 is the first range of cells to be counted.

Office specifies that selection-criteria-1 is in the form of a number, expression, cell reference, or text that define which cells will be counted.